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»Ê¹ÚÌåÓýapp appropriate person

»Ê¹ÚÌåÓýapp appropriate person to issue the penalty (the Issuing Officer) is either an officer who has discovered the contravention during a visit, or a local officer who has been notified about a contravention by the accounting centre, for example the failure to render a return and / or the failure to pay duty.

Preparation of the form

Penalties must be notified to the taxpayer on form EX601 (Officers assessment / civil penalty). »Ê¹ÚÌåÓýapp form will normally be completed manually by the Issuing Officer.

However, some accounting centres may automatically prepare the form for defaults occurring centrally e.g. failure to render a return and / or failure to pay duty. In these cases the prepared form will be sent to the local officer for consideration.

If a default is considered appropriate it should then be issued by the Issuing Officer

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Signatories

When the decision is made to issue a penalty, the Issuing Officer should sign the form.

Authorisation

»Ê¹ÚÌåÓýapp penalty form must be authorised by a line manager unless it is exceptionally issued ‘on the spotâ€� in the absence of a line manager, see ECP7800.

»Ê¹ÚÌåÓýapp second signatory should normally be at SO level but may be delegated to HO level if necessary. »Ê¹ÚÌåÓýapp second signatory should examine the penalty to ensure the officer’s discretion has been applied appropriately and consistently. »Ê¹ÚÌåÓýappy should also carry out the functions of the checking officer or ensure that they have been carried out by a third party.